Enterprise accumulation fund is a fund that the net assets of a company exceed the received share capital and is accumulated in the company for a specific purpose. The function of provident fund is to increase the company's capital, consolidate the company's property base and improve the company's credit. Provident fund does not constitute the company's share capital, but its function is similar to the share capital, so it is called "additional share capital", which together with the share capital constitutes the company's own capital. Provident funds can be divided into statutory provident funds and arbitrary provident funds according to whether their accumulation is compulsory by law; According to the different sources of accumulation, it can be divided into surplus reserve fund and capital reserve fund.

The specific methods of provident fund loans are as follows:

1. To apply for a loan, the lender first applies to the undertaking bank;

2. Preliminary review. The bank will review the information. If it is passed, the bank will issue a Notice of Guarantee Application Review;

3. Guarantee review: the borrower provides this kind of information, and the next step can only be carried out after the review is passed;

4. After transferring materials and signing a contract, the guarantee center will send the audit data back to the provident fund management center, and the management center will sign a contract with the borrower;

5. The borrower waits for the loan to be issued.

Legal basis:

Regulations on Housing Provident Fund Management

Article 13 The housing provident fund management center shall set up a special account for housing provident fund in the entrusted bank.

the unit shall register the housing provident fund deposit with the housing provident fund management center, and go through the formalities for the establishment of housing provident fund accounts for its employees. Each employee can only have one housing provident fund account.

the housing provident fund management center shall establish a detailed account of employees' housing provident fund to record the deposit and withdrawal of employees' individual housing provident fund.

article 26 employees who have paid housing provident fund may apply for housing provident fund loans from the housing provident fund management center when purchasing, building, renovating or overhauling their own houses.

the housing provident fund management center shall, within 15 days from the date of accepting the application, make a decision on granting or not granting the loan, and notify the applicant; If the loan is granted, the entrusted bank shall go through the loan formalities.

the risk of housing provident fund loans shall be borne by the housing provident fund management center.